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2008 (12) TMI 71 - HC - Central ExciseArea based exemption - doctrine of Promissory Estoppel - Not. No. 1/08 dated 18-1-08 denies the benefit of the Exemption Not. No. 50/2003 to the Petitioner-Unit in Himachal Pradesh as petitioner unit is engaged in packing only – held that amending notification is prospective and applicable to units engaged in peripheral activities coming into operation after issuance of such amending notification, and not affects the industrial units, like that of the petitioners, which was already in existence
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